Module Overview
This module provides students with an introduction to more complex areas of financial accountancy. It commences with the concepts and principles of financial accounting, recognition, and measurement of non-current assets, impairments, revenue recognition concepts as well as accounting for government grants.
Students can gain a solid foundation in the application of conceptual and regulatory frameworks as well as International Financial Reporting Standards, which will help them prepare financial statements in the Financial Reporting module (ACC2022M or ACC2023M) and understand advanced financial accounting and reporting techniques in level 6.
Module Overview
The purpose of the module is to familiarise and develop students’ awareness and ability to command the various initiatives and tools within finance. The focus will be the introduction of the regulatory environment and requirements to “practice”, which will enhance employability of students. Sections of the learning schedule are kept open to ensure that the module is teaching the most current issues in financial developments.
Technical skills are taught with the aid of computer data sources and constructs of coding, and financial mathematics, through programming software. Developments in financing methods and related articles will also be introduced and explored within sessions.
The module reinforces the importance of an ethical and professional approach, through the review and knowledge of codes of conduct and various external verification techniques and enforcement mechanisms. The module is designed to give students technical ability and relevant knowledge and skills of real-world developments in finance, which is useful from an employability perspective.
Module Overview
This module aims to provide students with the opportunity to develop knowledge of the gains to be made from trading internationally. It focuses also on the gains to be made from economic integration and the globalisation process. The module also seeks to examine the main patterns of trade and exchange and aims to demonstrate how free trade can be influenced by government and the future risks of protectionism.
Module Overview
This module explores some key areas of microeconomic policy for business. At its heart it is a consideration of competition theory and industrial structure. This informs the analysis of competition policy in sectors, such as telecoms and airlines. This is extended to a consideration of injecting competition into the state sector. Other areas of state intervention are explored where activities are taxes; prices are regulated; or industry is incentivised to relocate. Throughout, concepts and applications are made relevant to real world examples.
Module Overview
The aim of this module is to introduce the role of the financial manager and the impact of economic environment on financial management function. The module can help students to develop abilities to evaluate, interpret, and discuss key issues surrounding investment, financing, and working capital management decisions.
The module begins by considering the financial management function and environment before introducing the time value of money and discounted cash flow allowing students to develop investment appraisal and business valuation techniques. Business finance and capital structure theories will also be considered.
As an accredited module, this can help improve your employability.
Module Overview
The aim of this module is to introduce the role of the financial manager and the impact of economic environment on financial management function. The module helps students to develop abilities to evaluate, interpret and discuss key issues surrounding investment, financing, and working capital management decisions.
The module begins by considering the financial management function and environment before introducing the time value of money and discounted cash flow allowing students to develop investment appraisal and business valuation techniques. Business finance and capital structure theories will also be considered.
Module Overview
This module is designed to make students aware of international financial markets and institutions. The need for financial markets and institutions is the underlying scope of the module and students have the opportunity to investigate this importance for their own countries.
Module Overview
The module syllabus assumes knowledge acquired in ACC2021M Financial Accountancy and develops and applies this further and in greater depth. The syllabus begins with the preparation of financial statements including Comprehensive Income Statement, Statement of Financial Position, Statement of Changes in Equity and Statement of Cashflows for single entities.
It then moves into the subjects of Ethics and Corporate Governance as well as calculation and interpretation of accounting ratios.
The main area of the syllabus is designed to give students with a solid foundation in the techniques of preparing single entity financial statements as well as sensitising students to the importance of Ethics and Corporate Governance principles in financial reporting.
As an accredited module, this can help enhance your employability.
Module Overview
This module gives students insight into the preparation of financial statements, including Comprehensive Income Statement, Statement of Financial Position, Statement of Changes in Equity and Statement of Cashflows for single entities. The module also explores ethics and corporate governance with the ultimate aim of giving students a solid foundation in the techniques of preparing single entity financial statements as well as understanding the importance of Ethics and Corporate Governance principles in financial reporting.
Module Overview
The module aims to develop an understanding of the principles, concepts, and contemporary issues in modern audit and forensic accounting, within the dynamics of the rapidly changing accounting and business environment, under legal and professional rules. The module will explore issues such as independence, auditor liability and the audit process from the initial engagement through planning, risk assessments to completion, review, and reporting. The module will also explore the subject of countering fraud and financial crimes in today’s society. Great emphasis is placed upon the application of counter fraud approaches, as well as audit and assurance evaluation and decision-making techniques to current situations, which consequently offer a practical, as well as a theoretical perspective, on the forensics, audit, and assurance subject.
Module Overview
Lincoln International Business School (LIBS) believes that an option to study overseas is a valuable educational opportunity for our students.
The optional year is intended to:
- enable students to benefit from studying similar subjects within a cross cultural environment, by exposing students to a wider academic and cultural experience;
- facilitate reflexivity in learning and personal and professional development;
- enhance their future employment opportunities by increasing their cultural and professional mobility.
This module is optional for all taught on campus undergraduate students within Lincoln International Business School. Study Abroad is a year long module which enables students to spend time studying abroad at one of the University’s approved partner institutions.
During the year spent abroad, students share classes with local students and study on a suite of locally-delivered taught modules which have been approved in advance by the University. As many partner institutions support internships it is anticipated that some students will elect to combine study (minimum one semester equivalent) with work and or a period of volunteering.
Eligible students must have completed their second year of study to a satisfactory standard (normally with an average of a 2.1 or above, dependent upon partner requirements) standard and successfully completed the application process.
Upon completion of the study period abroad, each student will be required to submit a portfolio including a reflection on the experience of living and studying in a different cultural environment and the skills acquired.
Module Overview
The LSMIF will be designed to provide students with the essential knowledge on the following main knowledge blocks - at intermediate level for Year 2:
- How stock markets work and how to read financial data
- Valuation techniques including cash flow projections, dividend growth modelling, and comparative analysis.
- Market timing and technical analysis.
- Asset allocation optimization
- Quarterly investment committee meetings with experts from the industry.
- Investment discussion meetings.
Module Overview
This module provides an opportunity for students to extend their understanding of macroeconomics. It emphasises the role of macroeconomics as an applied discipline, focusing on issues facing the world’s economies featured in the Financial Times. By the end students are expected to be able to use the techniques learned to interpret changing macroeconomic aggregates, events and policies.
Module Overview
This module builds on knowledge and skills developed in year one. It will provide students with both a technical, and a critical understanding of key management accounting concepts and techniques. This module includes an introduction to cost terms, concepts, cost assignment, process costing, joint by product costing and income effects of alternative cost accumulation system. The module will prepare students for the compilation and application of relevant management information in the workplace. Students will also have the opportunity to develop soft employability skills, through the content and style of the teaching and learning.
This level two module provides the major underpinning for Management Accountancy for Planning, Control & Performance Evaluation in semester 2 and for the level 6 module Strategic Management Accountancy.
As an accredited module, this can help enhance your employability.
Module Overview
This module builds on knowledge and skills developed in year one. It will provide students with both a technical, and a critical understanding of key management accounting concepts and techniques. This module includes an introduction to cost terms, concepts, cost assignment, process costing, joint by product costing and income effects of alternative cost accumulation system. The module will prepare students for the compilation and application of relevant management information in the workplace. Students will also have the opportunity to develop soft employability skills, through the content and style of the teaching and learning.
Module Overview
This module builds on knowledge and skills developed in semester 1. It will provide students with both a technical, and a critical understanding of key management accounting concepts and techniques. This module focuses on decision making, planning, control, and performance measurement, including activity based costing (ABC); budgeting processes; standard costing and variance analysis and the applications of quantitative methods to management accounting including the application of linear programming.
The module will prepare students for the compilation and application of relevant management information in the workplace. Students will also have the opportunity to develop soft employability skills, through the content and style of the teaching and learning. This level two module provides the major underpinning for the level 6 module Strategic Management Accountancy (exempt).
As an accredited module, this can help enhance your employability.
Module Overview
This module builds on knowledge and skills developed in semester 1. It will provide students with both a technical, and a critical understanding of key management accounting concepts and techniques. This module focuses on decision making, planning, control, and performance measurement, including activity based costing (ABC); budgeting processes; standard costing and variance analysis and the applications of quantitative methods to management accounting including the application of linear programming.
The module will prepare students for the compilation and application of relevant management information in the workplace. Students will also have the opportunity to develop soft employability skills, through the content and style of the teaching and learning. This level two module provides the major underpinning for the level 6 module Strategic Management Accountancy (exempt).
Module Overview
This module is aimed at those students who have decided to take a year out of formal studies to gain accredited work experience and are registered on a degree programme with an accredited professional practice element. The Professional Practice Year aims to give students a continuous experience of full-time work within an organisation.
It should be a three way co-operative activity between employer, student and University from which all parties benefit. Students can choose to pursue a variety of options including a placement year, a consultancy project or a work-based dissertation. Potential costs relating to this module are outlined in the Features tab.